A cycle count is an inventory management practice that involves regularly auditing a subset of items within a business’s inventory. Unlike a full-scale physical inventory count, which counts all items at once, it focuses on counting specific groups of items on a predetermined schedule, often rotating through different subsets. The primary objective of cycle counting is to ensure accurate inventory records by identifying any discrepancies between recorded quantities and actual stock levels. By sampling a portion of the inventory, businesses can estimate the overall inventory count and make necessary adjustments to maintain inventory accuracy. Cycle counting is akin to conducting polls during elections, where a sample of opinions is used to estimate the overall results.